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— official CBDT correspondence
Section 194-IA — Payment on transfer of certain immovable property other than agricultural land: where it sits in the Income-tax Act, 2025
As per the official CBDT correspondence, Section 194-IA (Payment on transfer of certain immovable property other than agricultural land) of the Income-tax Act, 1961 corresponds to Section 393 and Section 397 of the Income-tax Act, 2025.
corresponding provisions · income-tax act, 2025
- Section 393 — Tax to be deducted at source
- Section 397 — Compliance and reporting
read both texts · §194-IA (1961) vs §393 (2025)
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The official table additionally links Section 2 (Definitions) · Section 402 (Interpretation) — definitional/interpretive cross-references, not the substantive successor.
Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
frequently asked
Is Section 194-IA of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?
No — its subject matter continues in the Income-tax Act, 2025 as Section 393, Section 397.
What does Section 194-IA of the Income-tax Act, 1961 deal with?
Section 194-IA — "Payment on transfer of certain immovable property other than agricultural land", under CHAPTER XVII - COLLECTION AND RECOVERY OF TAX of the Income-tax Act, 1961.
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same chapter · chapter xvii - collection and recovery of tax · income-tax act, 1961
- Section 194EE — Payments in respect of deposits under National Savings Scheme, etc.
- Section 194G — Commission, etc., on sale of lottery tickets
- Section 194H — Commission or brokerage
- Section 194-I — Rent
- Section 194-IB — Payment of rent by certain individuals or Hindu undivided family
- Section 194-IC — Payment under specified agreement
- Section 194J — Fees for professional or technical services
- Section 194K — Income in respect of units
frequently looked up · income-tax act, 1961
§2 · §9 · §10 · §11 · §12A · §14 · §24 · §28 · §37 · §43B · §44AB · §44AD · §44ADA · §45 · §48 · §50C · §54 · §54EC · §54F · §56 · §68 · §69 · §80C · §80CCD · §80D · §80G · §80GGC · §87A · §111A · §112 · §112A · §115BAA · §115BAC · §139 · §140A · §142 · §143 · §144 · §147 · §148 · §148A · §154 · §156 · §194C · §194-I · §194J · §194N · §194Q · §195 · §201 · §234A · §234B · §234C · §244A · §245 · §263 · §264 · §270A · §271AAD · §276B · §281